Penguatan Kesadaran Muzaki melalui Strategi Kelembagaan Zakat

Abstract

Zakat is an obligatory act of worship whose social function depends on the awareness of those who pay it (muzaki) and on the institutions that collect it. Law No. 23 of 2011 designates the National Board of Zakat (BAZNAS) as the authorized institution but does not oblige muzaki to pay through official channels, so institutional strategy matters. This article analyzes how a district-level BAZNAS builds muzaki awareness and formulates a contribution to maqāṣid al-sharī‘ah theory in zakat governance. It uses a qualitative single-case study based on documentary data from 2023 to November 2025, analyzed with the interactive model of Miles, Huberman, and Saldaña and interpreted through a maqāṣid framework. The documents show four strategies: discipline of Zakat Collection Units (UPZ), transparent reporting, digital payment services, and alignment of distribution programs. Reported collection of zakat, infak, and sedekah rose from IDR 4.5 billion in 2023 to IDR 7.4 billion in 2024, above the 30% projection, and reached IDR 7.6 billion in January–November 2025 against a target of IDR 4.6 billion. Muzaki awareness is built through legal-structural legitimacy, institutional trust, ease of access, and perceived benefit, which can be read as the institutional operationalization of ḥifẓ al-māl and ḥifẓ al-dīn. The study offers a maqāṣid-oriented model of zakat governance; the documentary design and single case limit generalization.